Accounting Dictionary


The Controller is the chief accountant in a small business or the chief management accountant in a larger business. Governmental agencies often use the English spelling of Comptroller which is pronounced “Con-trol-er”, the same as the American spelling.

In a large business that employs a Chief Financial Officer (CFO), the Controller would report to the CFO on such items such as taxes, financial accounting, and managerial accounting. In a smaller company the controller is the top accountant. Governmental agencies often use the term “Comptroller of Public Accounts” for their chief accountant.

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